MSI Corp. imports orange and lemon concentrates as raw materials for the fruit drinks it sells locally. The Bureau of Customs (BOC) imposed a 1% duty rate on the concentrates. Subsequently, the BOC changed its position and held that the concentrates should be taxed at 7% duty rate. MSI disagreed with the ruling and questioned it in the CTA which upheld MSI’s position. The Commissioner of Customs appealed to the CTA en banc without filing a motion for reconsideration.

Resolve the appeal. (1%)

(A) The appeal should be dismissed because a motion for reconsideration is mandatory.

(B) The appeal should be dismissed for having been filed out of time.

(C) The appeal should be given due course since a motion for reconsideration is
a useless exercise.

(D) The appeal should be upheld to be fair to the government which needs taxes.

2 comments

In an adverse decision by a CTA Division, the aggrieved party should first resort to filing either motion for recon or motion for new trial and only thereafter, he should resort to filing a petition for review before the CTA en banc.